Many financial and estate planners will recall the  “Golden Age” of the charitable remainder trust CRT that took place from the mid-1980s until the late 1990s. Many welcomed it as concrete evidence of the unfolding of the “Great American Wealth Transfer” being touted at the time.This boom in charitable gift planning began shortly after the passage of the Tax Reform Act of 1986—legislation that ushered in historically high capital gains rates, along with ordinary tax rates of 33 percent or more.

Robert F. Sharpe, Jr. argues that we are experiencing a new golden age of CRTs.  Read more here:  A Resurgence in Charitable Trusts? | Philanthropy content from

Posted by Lewis J. Saret, Co-General Editor, Wealth Strategies Journal.